The details of this content are stipulated in Circular 207/2016/TT-BTC, which prescribes the rates of collection, the collection policies, payment, management, and use of fees and charges in the field of crop production and forest tree varieties.
Circular 207/2016/TT-BTC stipulates fees and charges in the field of cultivation and forestry plant varieties to be managed and used as follows:
- Fee-collecting organizations must submit the entire amount of fees collected to the state budget, except in the case specified below.- If the fee-collecting organization is a state agency that is allocated operational costs from fee collection as per Clause 1, Article 4 of Decree 120/2016/ND-CP, it is allowed to retain 80% of the fees collected to cover expenses. The remaining 20% must be submitted to the state budget.- Charge-collecting organizations must submit 100% of the charges collected to the state budget. Expenses for charge collection in the field of cultivation and forestry plant varieties are allocated by the state budget.
More details can be found in Circular 207/2016/TT-BTC, effective from January 1, 2017.
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